Capitolul 1.

Cheltuieli pentru obinerea i amenajarea terenului

1.1 Obinerea terenului

1.2 Amenajarea terenului

1.3 Amenajri pentru protecia mediului i aducerea la starea iniial

Total

Valoare fr TVA
lei
euro
0
-

TVA
0
###
###
###
###

Valoare total
lei

euro

curs euro=

0
###
###
###
###

887.6

4.438

Capitolul 2. Cheltuieli pentru asigurarea utilitilor necesare obiectului

2.1 Cheltuieli pentru asigurarea utilitilor necesare obiectivului

Bransament alimentare cu ap
Bransament energie electric
Bransament canalizare
Bransament gaze
Racord ap curent
Racord energie electric
Racord canalizare
Racord gaze
Total

Valoare fr TVA
TVA
Valoare total
lei
euro
lei
euro
9576.00 2157.73 3024.00 12600.00 2839.12
1520.00
342.50
480.00 2000.00
450.65
1216.00
274.00
384.00 1600.00
360.52
1140.00
256.87
360.00 1500.00
337.99
912.00
205.50
288.00 1200.00
270.39
1520.00
342.50
480.00 2000.00
450.65
1216.00
274.00
384.00 1600.00
360.52
1140.00
256.87
360.00 1500.00
337.99
912.00
205.50
288.00 1200.00
270.39
9576.00 2157.73 3024.00 12600.00 2839.12

curs euro=

4.438

Capitolul 3. Cheltuieli pentru proiectare i asisten tehnic

Valoare fr TVA
TVA
Valoare total
lei
euro
lei
euro
4,450.00
1,002.70
1,068.00
5,518.00
1,243.35
3,100.00
698.51
744.00
3,844.00
866.16
1,350.00
304.19
324.00
1,674.00
377.20

3.1.

Studii teren
Studiu topografic
Studiu geotehnic

3.2.

Taxe pentru obinerea de avize

Autorizaia de construcie
Certificatul de urbanism

344,653.44
300,258.44
44,395.00

3.3
3.4.
3.5.
3.6.

Proiectare i inginerie
Organizarea procedurilor de achiziie
Consultan
Asisten tehnic
Total

110,950.57

77,659.63
67,656.25
10,003.38

82,716.83
72,062.03
10,654.80

427,370.26
372,320.46
55,049.80

96,297.94
83,893.75
12,404.19

25,000.13
5,326.00
1,200.09
465,380.01 104,862.55

26,628.14
1,278.24
111,691.20

137,578.71
6,604.24
577,071.21

31,000.16
1,488.11
130,029.56

curs euro=

4.438

64.351 lei/mp

Capitolul 4. Cheltuieli pentru investiia de baz

Pre /mp

671.15

Suprafa = 2500 m2
4.1 Construcii i instalaii
Terasamente
Infrastructur
Suprastructur
Arhitectur finisaje interioare
Arhitectur finisaje exterioare
Amenajri terase circulabile
Instalaii termice
Instalaii electrice
Instalaii sanitare
Instalaii ventilaie i climatizare
Instalaii semnalizare incendiu
Instalaii de supraveghere video
mprejmuire cldire (gard)
Sistem de iluminat (stlpi)
Cumparare spatii vanzare
4.2 Montaj utilaje tehnologice
4.3 Utilaje, echipamente tehnologice i funcionale cu montaj
Bin tipper
Sistem de splare
Sistem de mrunire
Sistem de transport (benzi)
Pres pneumatic
Pasteurizator
Recipient colectare
Secie ambalare
Vitrin frigorific
Cntar

Valoare fr TVA

TVA

Valoare total

6,005,168.75
166,425.00
55,475.00
1,386,875.00
83,212.50
221,900.00
27,737.50
1,386,875.00
277,375.00
27,737.50
138,687.50
5,547.50
8,321.25
554,750.00
1,664,250.00
37,500.00
10,000.00
369,263.88
29,690.22
31,066.00
8,032.78
66,570.00
117,873.28
79,662.10
12,737.15
23,632.35
4,797.12

euro
1,353,125.00
37,500.00
12,500.00
312,500.00
18,750.00
50,000.00
6,250.00
312,500.00
62,500.00
6,250.00
31,250.00
1,250.00
1,875.00
125,000.00
375,000.00
8,449.75
2,253.27
83,205.02
6,690.00
7,000.00
1,810.00
15,000.00
26,560.00
17,950.00
2,870.02
5,325.00
1,080.92

4.4 Utilaje fr montaj i echipamente de transport

Motostivuitor
Maini transport mere

166,425.00
88,760.00

37,500.00
20,000.00

36,835.40
21,302.40

203,260.40
110,062.40

Autoutilitare
4.5 Dotri
Lzi de depozitare (boxpalei)
Europalei
Boxpalei transport
Birouri (mese)
Uniti PC
Dulapuri
Scaune
Banc vestiar
Fiete vestiar
Casa de marcat
Uniforme
Alte dotari
4.6 Active necorporale
Licene
Cheltuieli de dezvoltare

77,665.00
758,430.11
742,921.20
6,657.00
170.48
3,441.64
171.76
484.08
757.98
1,025.97
1,800.00
1,000.00

17,500.00
170,894.57
167,400.00
1,500.00
38.41
775.49
38.70
109.08
170.79
231.18
405.59
225.33

15,533.00
182,023.23
178,301.09
1,597.68
40.92
825.99
41.22
116.18
181.92
246.23
432.00
240.00

93,198.00
940,453.34
921,222.29
8,254.68
211.40
4,267.63
212.98
600.26
939.90
1,272.20
2,232.00
1,240.00

500.00
500.00
-

112.66
112.66
-

120.00
120.00
###

620.00
620.00
-

139.70
139.70
-

7,309,787.74

1,647,090.52

###

9,061,030.20

2,041,692.25

Total

2500 lei

150

2,041,692.25
9,061,030.20

24 lei
euro
curs euro ECB=
### 7,446,409.25
1,677,875.00
0.0615
39,942.00
206,367.00
46,500.00
0.0615
13,314.00
68,789.00
15,500.00
967,852.25
332,850.00
1,719,725.00
387,500.00
x
19,971.00
103,183.50
23,250.00
1.6
53,256.00
275,156.00
62,000.00
6,657.00
34,394.50
7,750.00 pre fr instalaii
1,941,625.00
332,850.00
1,719,725.00
387,500.00
66,570.00
343,945.00
77,500.00
6,657.00
34,394.50
7,750.00
1,305.68
33,285.00
171,972.50
38,750.00
1,331.40
6,878.90
1,550.00
1,997.10
10,318.35
2,325.00
12,500.00
133,140.00
687,890.00
155,000.00
312,500.00
399,420.00
2,063,670.00
465,000.00
18,750.00
9,000.00
46,500.00
10,477.69
2,400.00
12,400.00
2,794.05
6,250.00
88,623.33
457,887.21
103,174.22
312,500.00
7,125.65
36,815.87
8,295.60
7,455.84
38,521.84
8,680.00 1000 kg/h
62,500.00
1,927.87
9,960.65
2,244.40 1000 kg/h
15,976.80
82,546.80
18,600.00
6,250.00
28,289.59
146,162.87
32,934.40 900 kg/h
19,118.90
98,781.00
22,258.00 800L/h
125,000.00
3,056.92
15,794.06
3,558.82 2500L
375,000.00
5,671.76
29,304.11
6,603.00 920L
1,151.31
5,948.43
1,340.34 350L*2
2 vitrine

4.438

26000 100m2
480m2

294.20

412.32

1,718.00

20,000.00
500,000.00
30,000.00
10,000.00
500,000.00
100,000.00
10,000.00
700kg/h

10,960.00 1200kg/h

200,000.00
600,000.00

45,800.00
24,800.00
21,000.00 18 m3
211,909.27
207,576.00
1,860.00
47.63
961.61
47.99
135.25
211.78
286.66
502.93
279.41

Iveco Daily
93
15
0

387.11

1800 500 kg
100
20
Capacitate de producere
8h
2000 l/zi
2500 kg/zi????
Rata conversie mere-suc
0.4l/kg

5560 600kg/h

Capitolul 5. Alte cheltuieli

Valoare fr TVA
lei
5.1 Organizare de antier
Lucrri de construcii
Cheltuieli conexe organizrii de antier
5.2 Comisioane, credite, taxe
Costul creditului
Comisioane legale
5.3 Cheltuieli neprevzute (max. 1% din VI)

Total

TVA

Valoare total
lei

euro
-

euro
-

curs euro=
-

121,846.80
121,846.80
81,231.20

27,455.34
###
27,455.34
18,303.56

29,243.23
29,243.23
19,495.49

151,090.03
151,090.03
100,726.68

34,044.62
###
34,044.62
22,696.41

203,077.99

45,758.90

48,738.72

251,816.71

56,741.03

8123120

4.438

Capitolul 6. Cheltuieli pentru probe tehnologice i teste

6.1 Pregtirea personalului de exploatare

6.2 Probe tehnologice i teste
Total

Valoare fr TVA
TVA
Valoare total
lei
euro
lei
euro
4438
1000 1065.12 5503.12
1240
4438
1000 1065.12 5503.12
1240
8876

2000 2130.24 11006.24

2480

curs euro=

4.438

Valoarea investiiei

Adunare capitole
Calcul ad-hoc

Valoare fr TVA
TVA
lei
euro
7,996,697.74
1,801,869.70
1,916,826.62
7,996,697.74
1,801,869.70
1,919,207.46

Valoare total
lei
euro
9,913,524.36
2,233,781.96
9,915,905.20
2,234,318.43

curs euro=

4.438

Cheltuieli din exploataie

Capacitate de producie

3750 l/h mprii n

0.75
An 1
lei

Cheltuieli cu materia prim

Mere

Total
Cheltuieli cu materiale
Pungi
Cutii
Imprimare cutii
Folie ambalat palei

euro

lei

lei

1
An 5
euro

1000
curs euro=

202,794.05

960,000.00

216,313.65

1,020,000.00

229,833.26

1,080,000.00

243,352.86

1,200,000.00

270,392.07

900,000.00

202,794.05

960,000.00

216,313.65

1,020,000.00

229,833.26

1,080,000.00

243,352.86

1,200,000.00

270,392.07

856,406.25
140,484.38
147,656.25
22,950.00

192,971.21
31,654.88
33,270.90
5,171.25

913,500.00
149,850.00
157,500.00
24,480.00

205,835.96
33,765.21
35,488.96
5,516.00

970,593.75
159,215.63
167,343.75
26,010.00

218,700.71
35,875.54
37,707.02
5,860.75

1,027,687.50
168,581.25
177,187.50
27,540.00

231,565.46
37,985.86
39,925.08
6,205.50

1,141,875.00
187,312.50
196,875.00
30,600.00

257,294.95
42,206.51
44,361.20
6,895.00

1,167,496.88

70,097.03

1,245,330.00

74,770.17

1,323,163.13

79,443.30

1,400,996.25

84,116.44

1,556,662.50

47,276.82
175024.8

Total
Cheltuieli de salarizare
Salarii angajai fabric
Salarii angajai birou
Impozit pe salarii
CAS

175,024.80

Total
Cheltuieli de promovare
Website promovare
Pliante

318,240.00

0.8 lei/kg

0.5
400
4.438

340

1,761.32
2,780.06
5,140.83
970.52
10,652.73
39,437.76
39,437.76

8337.84
13160.448
24336
4594.32
50,428.61
186693.12

186,693.12

1,878.74
2,965.40
5,483.55
1,035.22
11,362.91
42,066.95
42,066.95

8858.955
13982.976
25857
4881.465
53,580.40
198361.44

198,361.44

1,996.16
3,150.74
5,826.27
1,099.92
12,073.10
44,696.13
44,696.13

9380.07
14805.504
27378
5168.61
56,732.18
210029.76

210,029.76

2,113.58
3,336.08
6,169.00
1,164.63
12,783.28
47,325.32
47,325.32

10422.3
16450.56
30420
5742.9
63,035.76
233366.4

32,447.05
20,279.41
8,436.23
10545.29
71,707.98

144000
90000
37440
46800
318,240.00

32,447.05
20,279.41
8,436.23
10545.29
71,707.98

144000
90000
37440
46800
318,240.00

32,447.05
20,279.41
8,436.23
10545.29
71,707.98

144000
90000
37440
46800
318,240.00

32,447.05
20,279.41
8,436.23
10545.29

233,366.40

71,707.98

144000
90000
37440
46800

Construcie
Bin tipper
Sistem de splare
Sistem de mrunire
Sistem de transport (benzi)
Pres pneumatic
Pasteurizator
Recipient colectare
Secie ambalare
Motostivuitor
Maini de transport

135.20
1,126.63

318,240.00

32,447.05
20,279.41
8,436.23
10545.29

Cantitate/h ap

1
0.75

600
5000

135.20
1,126.63

600
5000

135.20
1,126.63

600
5000

Nr salariati
1200
2500

135.20
1,126.63

1,261.83

5,600.00

1,261.83

5,600.00

1,261.83

5,600.00

1,261.83

5,600.00

1,261.83

45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00
3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66
15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00
3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66
15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00
3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66
15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00
3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66
15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00
3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

307,310.07
3,500.00
3,073,601.80 375,416.54
3.42

Cantitate/h curent electric

0.91
2.2
2.2
1.5
7.5
1.1
1.8
1

Canalizare/h
0.0225
0
0
1
0.75
0

307,310.07
3,500.00
3,226,255.03 394,319.46
3.37

307,310.07
69,245.17
3,378,908.26 413,222.38
3.34

1
168750
1.25
0

2
225000
1.50
0.55

Luni/an
10
3

12 6 lucrtori+1 ofer+1 paznic+1 personal de curatenie

Manager+administrator+contabil

71,707.98

5,600.00

Cantitate/h gaze
0.0225

135.20
1,126.63

200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66
15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

307,310.07
69,245.17
2,920,948.56 356,513.62
3.46

lei/l

600
5000

5000

52,583.69

Lei
600
5000

300 zile
8

Zile/an
Cantitate
0.5
4 lei/pung
300
1875
450000
1.5 lei/cutie
1.00
2 lei/cutie
0
2.5 lei/pung
1875
0.8 lei/cutie
102
12
93,462.71
1.5 lei/cutie
Consum/h
Pre/Unit. energ.
Ore/zi
Zile/an
2,348.42
1.7725
2.45
8
300
3,706.75
10.71
0.64
8
300
6,854.44
7.5
1.69
8
300
1,294.03
1.7725
1.35
8
300
14,203.64
Combustibil/h
Pre/Unit. energ.
Ore/zi
Zile/an
Numar utilitare
52,583.69
7.4
4.38
12
300
2
-

Salariu
144000
90000
37440
46800

Total
Alte cheltuieli

Calcul cheltuieli utiliti

Aparat
Pres pneumatic
Main de mrunit
Bin tipper
Spltor
Pasteurizator
Main de ambalat
Motostivuitor
Dotri

lei

0.9
An 4
euro

900,000.00

7816.725
12337.92
22815
4307.175

Total
Cheltuieli cu combustibili
Combustibil autoutilitare

Total
Total
Cost producie

lei

0.85
An 3
euro

Lei

Total
Cheltuieli cu utiliti
Ap
Energie electric
Gaze
Canalizare

Amortizare fond investiii

0.8
An 2
euro

307,310.07
69,245.17
3,684,214.73 451,028.22
3.27

Buc

Luni/an

50
1

1
2500

12
2

1000

12

4438

16,283,928.38

3
56250
1.75
0.75

5
22500
2 Pungi
0.95 Cutii

Venituri din exploataie

Capacitate de producie
lei
Vnzare suc de mere
Pre / cutie 0.5l
Pre / cutie 1l
Pre / cutie 2l
Pre / cutie 3l
Pre /cutie 5l

Numr cutii vndute/an

Total suc
Vnzare mas solid mere
Pre / kg
Cantitate vndut
Total mas solid
Total

0.5
1
2
3
5

0.75
An 1
euro

3
5
9
14
23
337,500
126,562
168,750
42,187
16,875
4,142,803.00
0.3
84,375.00
4,227,178.00

lei
0.68
1.13
2.03
3.15
5.18

691,874

933,484.23

0.8
An 2
euro

lei

0.85
An 3
euro

lei

0.9
An 4
euro

lei

cutii de
3
10 l
kg mere/zi
5000
300 zile
l mere / zi
3750
300
l/h mprii n
0.5 pentru 3l
1250 kg mas uscat
0.82
0.2
4.438
1.37
0.15
2.46
0.4
3.83
0.15
6.30
0.1
1125000
225,000.00
168,750.00
922,500
450,000.00
168,750.00
112,500.00
1,512,878.02 26,428,327.38

1
An 5
euro

3.2
0.71
3.3
0.75
3.5
0.78
3.6
5.3
1.18
5.5
1.24
5.8
1.30
6.1
9.5
2.13
9.9
2.24
10.4
2.35
10.9
14.7
3.31
15.4
3.48
16.2
3.65
17.0
24.2
5.44
25.4
5.71
26.6
6.00
28.0
360,000
382,500
405,000
450,000
135,000
143,437
151,875
168,750
180,000
738,000
191,250
784,124
202,500
830,250
225,000
45,000
47,812
50,625
56,250
18,000
19,125
20,250
22,500
4,639,950.00 1,045,504.73 5,176,433.75 1,166,388.86 5,754,987.98 1,296,752.59 6,714,152.65

0.07
0.3
0.07
0.3
0.07
0.3
0.07
0.3
0.07
281,250.00
300,000.00
318,750.00
337,500.00
375,000.00
19,011.94
90,000.00
20,279.41
95,625.00
21,546.87
101,250.00
22,814.33
112,500.00
25,349.26
483,750.00
952,496.17 4,729,950.00 1,065,784.14 5,272,058.75 1,187,935.72 5,856,237.98 1,319,566.92 6,826,652.65 1,538,227.28 26,912,077.38

Gramaj cutii
Capacitate fabric mere
Capacitate fabric suc
mprire suc 3l/10l
Cantitate mas uscat
Curs euro

Costuri
Capacitate de producie
lei
Costuri fixe
Costuri variabile
Producie
buc
CFM
CVM
CTM
Prag de rentabilitate valoric
Prag de rentabilitate n zile
Pondere CV n CT
Pondere CF n CT
Raport CV/CF
Indicatorul de securitate

Producie
0
1000
2000
3000
4000
5000
6000
7000
8000
9000
10000
20000
30000
40000
50000
60000
70000
80000
90000
691874
100000
150000
922500

0.75
0.8
0.85
0.9
1
Producie
An 1
An 2
An 3
An 4
An 5
euro
lei
euro
lei
euro
lei
euro
lei
euro
13
631,150.07
142,214.98
631,150.07
142,214.98
631,150.07
142,214.98
631,150.07
142,214.98
631,150.07
142,214.98
2,289,798.50
515,952.79
2,442,451.73
550,349.65
2,595,104.96
584,746.50
2,747,758.19
619,143.35
3,053,064.66
687,937.06
691874
738000
784124
830250
922500
0.91
0.21
0.86
0.19
0.80
0.18
0.76
0.17
0.68
0.15
3.31
0.75
3.31
0.75
3.31
0.75
3.31
0.75
3.31
0.75
4.22
0.95
4.16
0.94
4.11
0.93
4.07
0.92
3.99
0.90
1,377,109
1,305,054
1,243,002
1,189,059
1,141,789
118
100
85
74
61
78.39%
79.47%
80.44%
81.32%
82.87%
21.61%
20.53%
19.56%
18.68%
17.13%
3.63
3.87
4.11
4.35
4.84
0.69
0.65
0.61
0.58
0.54

CF
CV
CT
Cm
631,150.07
0
631,150.07
631,150.07
229,351.62
860,501.69
631,150.07
248,101.62
879,251.69
631,150.07
264,151.62
895,301.69
631,150.07
282,901.62
914,051.69
631,150.07
289,951.62
921,101.69
631,150.07
291,601.62
922,751.69
631,150.07
310,351.62
941,501.69
631,150.07
326,401.62
957,551.69
631,150.07
353,251.62
984,401.69
631,150.07
369,301.62
1,000,451.69
631,150.07
528,001.62
1,159,151.69
631,150.07
684,001.62
1,315,151.69
631,150.07
833,701.62
1,464,851.69
631,150.07
992,401.62
1,623,551.69
631,150.07
1,148,401.62
1,779,551.69
631,150.07
1,298,101.62
1,929,251.69
631,150.07
1,456,801.62
2,087,951.69
631,150.07
1,612,801.62
2,243,951.69
631,150.07
2,605,893.72
3,237,043.79
631,150.07
1,771,501.62
2,402,651.69
631,150.07
2,541,601.62
3,172,751.69
631,150.07
3,053,064.66
3,684,214.73

2,250,000.00

2,071,800.00

1,384,200.00

1,347,300.00

1,242,000.00

1,102,500.00

960,300.00

827,100.00

90,900.00

76,500.00

59,400.00

54,000.00

36,900.00

1,500,000.00

1,381,200.00

922,800.00

898,200.00

828,000.00

735,000.00

640,200.00

551,400.00

60,600.00

51,000.00

39,600.00

36,000.00

24,600.00

CA
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75
29.75

5000

4604

3076

2994

2760

2450

2134

1838

202

170

132

120

82

29,750.00
59,500.00
89,250.00
119,000.00
148,750.00
178,500.00
208,250.00
238,000.00
267,750.00
297,500.00
595,000.00
892,500.00
1,190,000.00
1,487,500.00
1,785,000.00
2,082,500.00
2,380,000.00
2,677,500.00
20,583,251.50
2,975,000.00
4,462,500.00
27,444,375.00

Profit
CTM
(631,150.07)
(830,751.69)
(819,751.69)
(806,051.69)
(795,051.69)
(772,351.69)
(744,251.69)
(733,251.69)
(719,551.69)
(716,651.69)
(702,951.69)
(564,151.69)
(422,651.69)
(274,851.69)
(136,051.69)
5,448.31
153,248.31
292,048.31
433,548.31
17,346,207.71
572,348.31
1,289,748.31
23,760,160.27

CVM
0
860.502
439.626
298.434
228.513
184.220
153.792
134.500
119.694
109.378
100.045
57.958
43.838
36.621
32.471
29.659
27.561
26.099
24.933
4.679
24.027
21.152
3.994

CFM
0
229.352
124.051
88.051
70.725
57.990
48.600
44.336
40.800
39.250
36.930
26.400
22.800
20.843
19.848
19.140
18.544
18.210
17.920
3.766
17.715
16.944
3.310

Chart Title

0
631.150
315.575
210.383
157.788
126.230
105.192
90.164
78.894
70.128
63.115
31.558
21.038
15.779
12.623
10.519
9.016
7.889
7.013
0.912
6.312
4.208
0.684

17.50
45.00

15
40

2.50
0.80

4
1.5

3,000,000.00
CF
2,500,000.00
2,000,000.00
1,500,000.00
Axis Title

1,000,000.00
500,000.00
(500,000.00)

124800
37500

384

115342

115

34658

256

76895

77

23105

249

74973

75

22527

23

6931

230

69206

51

15379

2302

150,000.00

1538

100,000.00

1497

97,500.00

1380

90,000.00

687,600.00

545,400.00

412,200.00

272,700.00

458,400.00

363,600.00

274,800.00

181,800.00

1528

1212

916

606

128

38448

38

11552

102

30758

30

9242

76

23069

764

606

40,000.00

458

30,000.00

303

20,000.00

20794

15

4621

61516

25

7690

61

18484

2310

179

53827

23

6921

53

16173

2079

153

46137

20

6152

46

13863

1848

17

5383

1617

15

4614

1386

12

3845

1155

10

3076

1067

70,000.00

919

60,000.00

101

7,000.00

85

6,000.00

66

5,000.00

60

4,000.00
3

924

2307
3,000.00

130,500.00

116,100.00

108,000.00

87,000.00

77,400.00

72,000.00

290

258

240

145

10,000.00

129

9,000.00

120

Linear (CT)
Cm
Linear (Cm)

f(x) = + 631150.067418667
R = 0
f(x) = 13.7667628905x - 821903.762454311
R = 0.9816446659
- 1.17554631106596E-019x
+ 29.75
0 f(x) =
10000
20000 30000 40000
50000
R = 0

50,000.00

69

80,000.00

CT

Linear (CV)

f(x) = 15.9832371095x + 190753.695035645

R = 0.9863177037

3.328

205
1225

CV

R = 0.9863177037

Axis Title

125

162,300.00

Linear (CF)
f(x) = 29.75x - 1.0975741799712E-010
R
f(x)==115.9832371095x + 821903.762454311

(1,000,000.00)

416
2500

41

4.438

8,000.00

CA
Linear (CA)
Profit
60000

70000

80000

90000

Linear (Profit)
CTM

22,500.00

5,400.00

15,000.00

3,600.00

50

12

693

1538

462

769

231

25

2,000.00

1,000.00

Parametrii investiiei

lei

euro

Parametrii investiiei

Peste 5 ani
Valoarea investiiei (lei)
Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

Parametrii investiiei

9,915,904.96
26,912,077.38
16,283,928.38
39.49

2,127,426.24
6,064,010.22
3,669,204.23
39.49 minim 10%
minim 5%
mai mare dect 1.2

0.08
6,748,598.30
10,628,149.00
8,927,645.16

lei

0.08
1,447,890.55 pozitiv
2,394,805.99 pozitiv
2,011,637.04

euro

euro
9,915,904.96
4,227,178.00
2,920,948.56
30.90

2,127,426.24
952,496.17
curs Euro E
658,167.77
30.90 minim 10%
minim 5%
mai mare dect 1.2

0.08
6,748,598.30

0.08
1,447,890.55 pozitiv

1,306,229.44
1,097,232.73

294,328.40 pozitiv
247,235.86

lei

euro

Pentru primii trei ani

Valoarea investiiei (lei)

Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

9,915,904.96
8,957,128.00
5,994,550.36
33.08

2,127,426.24
2,018,280.31
1,350,732.39
33.08 minim 10%
minim 5%
mai mare dect 1.2

0.08
6,748,598.30

0.08
1,447,890.55 pozitiv

2,962,577.64
2,488,565.22

667,547.91 pozitiv
560,740.25

lei

euro

Pentru primii patru ani

Valoarea investiiei (lei)
Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

Valoarea investiiei (lei)

Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

Parametrii investiiei

Pentru primii doi ani

Parametrii investiiei

lei
Pentru primul an

9,915,904.96
20,085,424.73
12,599,713.65
37.27

2,127,426.24
4,525,782.95
2,839,052.20
37.27 minim 10%
minim 5%
mai mare dect 1.2

0.08
6,748,598.30

0.08
1,447,890.55 pozitiv

7,485,711.08
6,287,997.31

1,686,730.75 pozitiv
1,416,853.83

Valoarea investiiei (lei)

Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

9,915,904.96
14,229,186.75
9,220,805.39
35.20

2,127,426.24
3,206,216.03
2,077,693.87
35.20 minim 10%
minim 5%
mai mare dect 1.2

0.08
6,748,598.30

0.08
1,447,890.55 pozitiv

5,008,381.36
4,207,040.34

1,128,522.16 pozitiv
947,958.62

4.438

Parametrii investiiei
Anul 1
Valoarea investiiei (lei)
Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

lei
9,915,904.96
4,227,178.00
2,920,948.56
30.90

0.08
9,181,393.48
1,306,229.44
1,097,232.73

euro
2,234,318.38
952,496.17
658,167.77
0.00 minim 10%
minim 5%
mai mare dect 1.2
0.08
2,068,813.31 pozitiv
pozitiv

Anul 2
Valoarea investiiei (lei)
Veniturile din exploatare (lei)
Cheltuielile din exploatare (lei)
Rata rezultatului din exploatare (%)
Durata de recuperare a investiiei (ani)
Rata rentabilitii capitalului investit (%)
Rata acoperirii prin fluxul de numerar (%)
Rata ndatorrii pe termen mediu i lung (%)
Rata de actualizare
Valoarea actualizat net (lei)
Disponibilul de numerar la sfritul perioadei (lei)
Profit brut
Profit net

9,915,904.96
1,187,935.72
394,319.46
66.81

0.08
9,181,393.48
793,616.26
666,637.66

2,234,318.38
267,673.66
88,850.71
0.00 minim 10%
minim 5%
mai mare dect 1.2
0.08
2,068,813.31 pozitiv
pozitiv

Venituri din exploataie

Capacitate de producie
lei
Vnzare suc de mere
Pre / cutie 0.5l
Pre / cutie 1l
Pre / cutie 2l
Pre / cutie 3l
Pre /cutie 5l

Numr cutii vndute/an

Total suc
Vnzare mas solid mere
Pre / kg
Cantitate vndut
Total mas solid
Total

0.5
1
2
3
5

0.75
An 1
euro

3
0.68
5
1.13
9
2.03
14
3.15
23
5.18
168,750
63,281
345,936
84,375
21,093
8,437
2,071,383.00 466,737.95
0.3
42,187.50
2,113,570.50

0.07
140,625.00
9,505.97
476,243.92

lei

0.8
An 2
euro

lei

0.85
An 3
euro

lei

3.2
5.3
9.5
14.7
24.2
180,000
67,500
90,000
22,500
9,000
2,319,975.00

3.3
5.5
9.9
15.4
25.4
191,250
71,718
369,000
95,625
23,906
9,562
522,752.37 2,588,201.44

3.5
5.8
10.4
16.2
26.6
202,500
75,937
392,061
101,250
25,312
10,125
583,190.95 2,877,482.99

0.3

0.07
0.3
150,000.00
10,139.70
47,812.50
532,892.07 2,636,013.94

0.07
0.3
159,375.00
10,773.43
50,625.00
593,964.38 2,928,107.99

45,000.00
2,364,975.00

0.71
1.18
2.13
3.31
5.44

0.9
An 4

0.75
1.24
2.24
3.48
5.71

168,750.0

cutii de
3
0.9
1
kg mere/zi
5000
An 4
An 5
l mere / zi
3750
euro
lei
euro
l/h mprii n
0.5
1250 kg mas uscat
0.78
3.6
0.82
0.2
4.438
1.30
6.1
1.37
0.15
2.35
10.9
2.46
0.4
3.65
17.0
3.83
0.15
6.00
28.0
6.30
0.1
225,000
112,500.00
84,375
84,375.00
415,124
461,250
112,500
225,000.00
28,125
84,375.00
11,250
56,250.00
648,373.82 3,357,076.32
756,439.01 13,214,118.76
0.07
0.3
168,750.00
11,407.17
56,250.00
659,780.98 3,413,326.32

0.07
187,500.00
12,674.63
241,875.00
769,113.64 13,455,993.76

10 l
300 zile
150
pentru 3l
g mas uscat

562500

Cheltuieli din exploataie

Capacitate de producie
lei
Cheltuieli cu materia prim
Mere

Total
Cheltuieli cu materiale
Pungi
Cutii
Imprimare cutii
Folie ambalat palei
Total
Cheltuieli cu utiliti
Ap
Energie electric
Gaze
Canalizare

0.75
An 1
euro
450,000.00

101,397.03

450,000.00

101,397.03

856,406.25
140,484.38
73,828.13
11,475.00

192,971.21
31,654.88
16,635.45
2,585.62

1,082,193.75

50,875.96

3908.3625
6168.96
11407.5
2153.5875

Total
Cheltuieli cu combustibili
Combustibil autoutilitare

23,638.41

Total
Cheltuieli de salarizare
Salarii angajai fabric
Salarii angajai birou

87,512.40

87512.4

144000
90000

Total
Cheltuieli de promovare
Website promovare
Pliante

234,000.00
600
5000

Total
Alte cheltuieli
Impozit pe salarii
CAS

Amortizare fond investiii

Construcie
Bin tipper
Sistem de s
Sistem de
Sistem de t
Pres pneu

880.66
1,390.03
2,570.41
485.26
5,326.37
19,718.88
19,718.88
32,447.05
20,279.41
52,726.45
135.20
1,126.63

5,600.00

1,261.83

37440
46800
200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66

8,436.23
10,545.29
45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00

Amortizare fond investiii

Pasteurizat
Recipient c
Secie amb
Motostivuit
Maini de t

15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

Cheltuieli cu protecia muncii

Total
Total
Cost producie

Calcul cheltuieli utiliti

Aparat
Pres pneumatic
Main de mrunit
Bin tipper
Spltor
Pasteurizator
Main de ambalat
Motostivuitor
Dotri

391,550.07
2,274,494.63
5.39

lei/l

3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

88,226.69
211,587.63

Cantitate/hCantitate/h gaze
0.0225

1
0.75

Cantitate/h curent electric

0.91
2.2
2.2
1.5
7.5
1.1
1.8
1

lei

0.8
An 2
euro

lei

0.85
An 3
euro

0.9
An 4
lei

480,000.00

108,156.83

510,000.00

114,916.63

540,000.00

480,000.00

108,156.83

510,000.00

114,916.63

540,000.00

913,500.00
149,850.00
78,750.00
12,240.00

205,835.96
33,765.21
17,744.48
2,758.00

970,593.75
159,215.63
83,671.88
13,005.00

218,700.71
35,875.54
18,853.51
2,930.37

1,027,687.50
168,581.25
88,593.75
13,770.00

1,154,340.00

54,267.69

1,226,486.25

57,659.42

1,298,632.50

4168.92
6580.224
12168
2297.16
25,214.30
93346.56

93,346.56
144000
90000

234,000.00
600
5000

939.37
1,482.70
2,741.78
517.61
5,681.46
21,033.47
21,033.47
32,447.05
20,279.41
52,726.45
135.20
1,126.63

4429.4775
6991.488
12928.5
2440.7325
26,790.20
99180.72

99,180.72
144000
90000

234,000.00
600
5000

998.08
1,575.37
2,913.14
549.96
6,036.55
22,348.07
22,348.07
32,447.05
20,279.41
52,726.45
135.20
1,126.63

4690.035
7402.752
13689
2584.305
28,366.09
105014.88

105,014.88
144000
90000

234,000.00
600
5000

5,600.00

1,261.83

5,600.00

1,261.83

5,600.00

37440
46800
200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66

8,436.23
10,545.29
45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00

37440
46800
200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66

8,436.23
10,545.29
45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00

37440
46800
200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66

15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

391,550.07
2,384,050.93
5.30

ate/h curent electric

3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

3,500.00
222,094.26

Canalizare/h
0.0225
0
0
1
0.75
0

15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

391,550.07
3,500.00
2,493,607.24 232,600.88
5.22

15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

391,550.07
2,603,163.54
5.14

0.9
An 4
euro

lei

3750 l/h mpri

1000
curs euro=

1
An 5
euro

121,676.43

600,000.00

135,196.03

121,676.43

600,000.00

135,196.03

0.8 lei/kg

0.5
400
4.438

150

Lei

231,565.46
37,985.86
19,962.54
3,102.75

1,141,875.00
187,312.50
98,437.50
15,300.00

61,051.15

1,442,925.00

1,056.79
1,668.04
3,084.50
582.31
6,391.64
23,662.66
23,662.66

5211.15
8225.28
15210
2871.45
31,517.88
116683.2

116,683.20

Zile/an
257,294.95
4 lei/pung
150
42,206.51
1.5 lei/cutie
22,180.60
2 lei/cutie
3,447.50
2.5 lei/pung
0.8 lei/cutie
102
67,834.61
1.5 lei/cutie
Consum/h
Pre/Unit. Ore/zi
1,174.21
1.7725
2.45
8
1,853.38
10.71
0.64
8
3,427.22
7.5
1.69
8
647.01
1.7725
1.35
8
7,101.82
Combustibil/h
Pre/Unit. Ore/zi
26,291.84
7.4
4.38
12
26,291.84
Salariu

32,447.05
20,279.41
52,726.45

144000
90000

234,000.00

32,447.05
20,279.41
-

1200
2500

52,726.45
Lei

135.20
1,126.63

600
5000

Nr salariatiLuni/an
10
12
3

135.20
1,126.63

1,261.83

5,600.00

1,261.83

8,436.23
10,545.29
45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00

37440
46800
200,172.29
5,938.04
6,213.20
1,606.56
13,314.00
23,574.66

8,436.23
10,545.29
45,104.17
1,338.00
1,400.00
362.00
3,000.00
5,312.00

Buc
50
1

Luni/an
1
2500

12
2

3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

88,226.69
243,107.50

15,932.42
2,547.43
4,726.47
17,752.00
15,533.00

3,590.00
574.00
1,065.00
4,000.00
3,500.00
-

1000

391,550.07
88,226.69
2,822,276.15 264,120.75 12,577,592.48
5.02

12

4438

150 zile
8

5000

Cantitate
1875

0.5
450000
1.00
0

1
168750
1.25
0

2
225000
1.50
0.55

1875
12
Zile/an
150
150
150
150

Zile/an
Numar utilitare
150
2

6 lucrtori+1 ofer+1 paznic+1 personal de curatenie

Manager+administrator+contabil

3
56250
1.75
0.75

5
22500
2 Pungi
0.95 Cutii

2
0
1.50
0.55

3
0
1.75
0.75

5
0
2 Pungi
0.95 Cutii